| Willow Creek Behavioral Health WI | Healthcare & Social Assistance | 0 | — | F |
| Willow Creek Retirement Home MS | Healthcare & Social Assistance | 0 | — | F |
| Willow Creek Veterinary Center LLC PA | Professional & Technical Services | 0 | — | A |
| Willow Domestic Violence Center NY | Healthcare & Social Assistance | 0 | — | A |
| WILLOW FORK COUNTRY CLUB TX | Arts & Entertainment | 0 | — | F |
| Willow Fork Pallet MO | Manufacturing | 0 | — | F |
| Willow Gardens NY | Healthcare & Social Assistance | 0 | — | F |
| WILLOW GLEN VILLA CA | Healthcare & Social Assistance | 0 | — | F |
| WILLOW GROVE NC | Healthcare & Social Assistance | 0 | — | A |
| Willow Grove of Maumelle AR | Healthcare & Social Assistance | 0 | — | A |
| Willow Grove Restco, LP dba Sonic Drive In PA | — | 0 | — | — |
| Willow Haven OK | Healthcare & Social Assistance | 0 | — | F |
| Willow Laboratories, Inc. CA | Professional & Technical Services | 1 | $140,000 | — |
| Willow Lake School District SD | Educational Services | 1 | $51,000 | — |
| Willow Lake School District 12-3 SD | Educational Services | 3 | $52,447 | — |
| WILLOW PARK TX | Healthcare & Social Assistance | 0 | — | F |
| WILLOW PARK - HOLIDAY IN | Healthcare & Social Assistance | 0 | — | A |
| Willow Park Rehabilitation and Healthcare Center TX | Healthcare & Social Assistance | 0 | — | D |
| Willow Personal Care Assistants, LLC AK | Healthcare & Social Assistance | 0 | — | F |
| Willow Point AL | Arts & Entertainment | 0 | — | A |
| Willow Point Dairy MI | Agriculture & Forestry | 0 | — | A |
| Willow Rehab and Nursing TX | Healthcare & Social Assistance | 0 | — | C |
| Willow Ridge LA | Healthcare & Social Assistance | 0 | — | A |
| Willow Ridge WI | Healthcare & Social Assistance | 0 | — | D |
| Willow Ridge Healthcare LLC NC | Healthcare & Social Assistance | 0 | — | F |
| Willow Ridge Nursing and Rehabilitation Center LA | Healthcare & Social Assistance | 0 | — | C |
| Willow Ridge Senior Living NY | Healthcare & Social Assistance | 0 | — | F |
| Willow River Senior Living LLC MN | Healthcare & Social Assistance | 0 | — | A |
| Willow Springs CA | Healthcare & Social Assistance | 0 | — | F |
| Willow Springs TX | Healthcare & Social Assistance | 0 | — | F |
| Willow Springs Recovery, LLC TX | Healthcare & Social Assistance | 0 | — | F |
| Willow Springs Rehabilitation and Healthcare Center NJ | Healthcare & Social Assistance | 0 | — | F |
| Willow Staffing Agency PA | Administrative & Waste Services | 0 | — | F |
| Willow Tex, LLC NC | Manufacturing | 0 | — | A |
| Willow Towers NY | Healthcare & Social Assistance | 0 | — | F |
| Willow Tree Care Center CO | Healthcare & Social Assistance | 0 | — | F |
| Willow Tree Poultry Farm, Inc MA | Retail Trade | 0 | — | C |
| Willow Valley Inn & Suites PA | — | 0 | — | — |
| Willow View WI | Healthcare & Social Assistance | 0 | — | A |
| Willow Woods Healthcare OH | Healthcare & Social Assistance | 0 | — | F |
| WILLOWAY NURSERIES INC OH | Retail Trade | 0 | — | B |
| Willowbank Co NY | Real Estate | 0 | — | A |
| Willowbend Health & Rehabilitation AR | Healthcare & Social Assistance | 0 | — | F |
| Willowbend Nurseries, LLC OH | Agriculture & Forestry | 0 | — | D |
| Willowbrook chicken LLC NJ | — | 0 | — | — |
| Willowbrook Hospitality, LLC NY | Accommodation & Food Services | 0 | — | F |
| Willowbrook LLC OK | Construction | 0 | — | A |
| Willowbrook Management, Inc. IL | Healthcare & Social Assistance | 0 | — | A |
| WillowCreek Health and Rehabilitation TX | Healthcare & Social Assistance | 0 | — | A |
| Willowcrest Health Services WI | Healthcare & Social Assistance | 0 | — | A |